Fertilizer Management Act Article 21
Fertilizer manufacturers or importers shall record separately the manufacturing or importing, sales and inventory quantities to facilitate inspection by competent authority.The records mentioned in the preceding Paragraph shall be retained for 3 years.
中文原文 肥料管理法第21條
肥料製造業者、輸入業者，應分別記錄各項肥料之製造或輸入、銷售及庫存數量，以備主管機關查核。
前項記錄文書應保存三年。
前項記錄文書應保存三年。